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whether vat/cst will be charged on photocopy

This query is : Resolved 
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(Querist)
14 May 2008 I HAVE INSTALLED A PHOTOCOPY MACHINE IN MY CLIENT PREMISES. MY JOB IS TO DO PHOTOCOPY OF THE CLIENTS DOCUMENTS . I WILL BE USING MY PAPER, TONNER ETC. FOR THE PHOTOCOPIES.

PLS SUGGEST ME WHETHER I SHOULD CHARGE VAT/CST ON PHOTOCOPIES CHARGES. WHTHER ANY CASE LAW HAS BEEN DECIDED ON THIS MATTER
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CA. O.P. Agarwalla

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CA. O.P. Agarwalla (Expert)
18 September 2008 Yes, being dominant nature test is again denied by Courts in few cases, this case will attract VAT as WC in which poperty in shape of ink has been transferred.
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